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VAT practical manual 2021.


1. Subjective requirements

It applies to resellers of the goods indicated below.

Is a reseller:

Who habitually acquires goods for resale. The organizer of sales at public auction also has this condition when acting in his own name under a sales commission contract.

2. Goods to which it applies

The special regime applies to used goods, art objects, antiques and collectibles.

They are used goods:

Personal property used by a third party that is susceptible to reuse and is acquired for resale.

For example, a reseller of machinery cannot apply this regime to a computer that it has used in its activity, since the requirement of having been previously used by a third party and being acquired for the exclusive purpose of its sale is not met.

They are not considered used goods:

  • Those used, renewed or transformed by the taxable reseller himself or on his own account.

  • Recovery materials, containers, packaging, gold, platinum and precious stones.

They are objects of art, as long as they meet certain requirements:

Pictures, paintings, drawings, engravings, prints, lithographs, sculptures, statues, casts of sculptures, tapestries, textiles, murals, ceramics, enamels on copper, photographs.

They are antiques:

Objects that are more than 100 years old and are not art or collector's items.

They are collector's items:

  • Philately items.

  • Collections and specimens for zoology, botany, mineralogy or anatomy collections, or that have historical, archaeological, paleontological, ethnographic or numismatic interest.

This special regime cannot be applied to investment gold.

3. Operations to which it applies

  1. Sales of used goods. When they have been acquired

    • To those who do not have the status of businessman or professional.

    • To those who deliver it by virtue of an exempt transaction, whether internal or intra-community, because they have been used by the transferor in exempt transactions without the right to deduction or because they have been acquisitions that did not give the right to deduct the fees incurred.

    • To another reseller who delivers it to you applying this same regime.

    • It can also apply to investment assets transferred in an intra-Community transaction by someone who benefits from the franchise regime in their Member State of origin.

  2. Sales of antiques and collectibles. The same criteria apply to them, although it is also possible to apply this special regime when they have been imported by the reseller himself.

  3. Sales of art objects. When they are found in any of the cases indicated in the two previous sections or when they have been acquired from companies or professionals who are authors or beneficiaries of them. Likewise, they may temporarily apply the special regime to sales of art objects acquired from businessmen or professionals other than resellers when a reduced rate was borne in their acquisition.